Results 31 to 40 of about 33,677 (303)

A Review of the Literature on Joint Audit and Its Effects on Audit Quality, Audit Costs, and Market Concentration

International Journal of Applied Research in Business and Management
This study reviews the literature on joint audits published between 2014 and 2024, focusing on their effects on audit quality, audit costs, and audit market concentration.
Prem Lal Joshi
doaj   +1 more source

National joint registry data underestimates the burden of prosthetic joint infection

Orthopaedic Journal of Sports Medicine, 2016
Objective: Joint registries are powerful tools for tracking outcomes following joint arthroplasty. However recent literature has exposed deficiencies in data accuracy when reporting re-operations for prosthetic joint infections (PJI), particularly when ...
Simon Young, Mark Zhu, Saiprasad Ravi, Chris Luey   +3 more
doaj   +1 more source

The effect of joint audit on accounting conservatism Empirical evidence from Egypt [PDF]

Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ
This study investigates the impact of joint audits on accounting conservatism among non-financial firms listed on the Egyptian Stock Exchange. Using balanced panel data from 93 companies over the 2015–2021 period (651 firm-year observations), the ...
أحمد محمد صلاح عطية, بسمه عصام كامل أبوزيد, محمد محمد سليمان   +2 more
doaj   +1 more source

Towards Defect Phase Diagrams: From Research Data Management to Automated Workflows

Advanced Engineering Materials, EarlyView.
A research data management infrastructure is presented for the systematic integration of heterogeneous experimental and simulation data required for defect phase diagrams. The approach combines openBIS with a companion application for large‐object storage, automated metadata extraction, provenance tracking and federated data access, thereby supporting ...
Khalil Rejiba, Sang‐Hyeok Lee, Christina Gasper, Martina Freund, Sandra Korte‐Kerzel, Ulrich Kerzel   +5 more
wiley   +1 more source

Determining factors of the quality of joint audit: Tunisian context

Contabilitate şi Informatică de Gestiune, 2019
Research question: Identify the significant determinants of the quality of joint audit in the context of Tunisian companies. Motivation: Few studies have been conducted on the determinants of the quality of the joint audit in the Tunisian context.
Lassaad Abdelmoula, Habib Afess
doaj   +1 more source

A Lightweight Procedural Layer for Hybrid Experimental–Computational Workflows in Materials Science

Advanced Engineering Materials, EarlyView.
We unveil a prototype hybrid‐workflow framework that fuses automatedcomputation with hands‐on experiments. Built atop pyiron, a lightweight, parameterized layer translates procedure descriptions into executable manual steps, syncing instrument settings, human interventions, and data capture in real‐time today.
Steffen Brinckmann, Sarath Menon, Raphael Röske, Johannes Steinhülb, Michael Selzer, Jan Janssen, Tilmann Hickel, Ruth Schwaiger, Jörg Neugebauer   +8 more
wiley   +1 more source

The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance

Cogent Business & Management
The study’s purpose is to examine the effects of corporate governance (CG) mechanisms on corporate performance (CP) and the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in Egypt. From 2016
Ahmed Elmashtawy, Mohd Hassan Che Haat, Shahnaz Ismail, Faozi A. Almaqtari   +3 more
doaj   +1 more source

Artificial Intelligence‐Assisted Workflow for Transmission Electron Microscopy: From Data Analysis Automation to Materials Knowledge Unveiling

Advanced Materials, EarlyView.
AI‐Assisted Workflow for (Scanning) Transmission Electron Microscopy: From Data Analysis Automation to Materials Knowledge Unveiling. Abstract (Scanning) transmission electron microscopy ((S)TEM) has significantly advanced materials science but faces challenges in correlating precise atomic structure information with the functional properties of ...
Marc Botifoll, Ivan Pinto‐Huguet, Enzo Rotunno, Thomas Galvani, Catalina Coll, Payam Habibzadeh Kavkani, Maria Chiara Spadaro, Yann‐Michel Niquet, Martin Børstad Eriksen, Sara Martí‐Sánchez, Georgios Katsaros, Giordano Scappucci, Peter Krogstrup, Giovanni Isella, Andreu Cabot, Gonzalo Merino, Pablo Ordejón, Stephan Roche, Vincenzo Grillo, Jordi Arbiol   +19 more
wiley   +1 more source

Joint Provision of Non-audit Services to Audit Clients: Empirical Evidences from India

Vikalpa, 2021
Executive Summary The provision of non-audit services (NAS) by an incumbent auditor has remained a highly contentious issue. One school argues that the joint provision does not impair an auditor’s independence.
Reshma Kumari Tiwari, Jasojit Debnath
doaj   +1 more source

Joint Tax Audits: Which Countries May Benefit Most?

World Tax Journal, 2016
In their joint fight against tax avoidance and tax evasion, international governance organizations have developed different tools. One of these tools is the joint tax audit, in which two or more countries join together to form a single audit team to examine an issue(s)/transaction(s) of one or more related taxable persons with cross-border business ...
Burgers, Irene J.J., Criclivaia, Diana
openaire   +2 more sources